Right to Appeal
Right to Appeal Assessed Values
Prior to the first Monday in March each year, the Assessing Office must prepare a new assessment roll. At that time, taxpayers are notified of any changes in assessed and/or taxable values. The assessment roll is examined and reviewed at the annual meeting of the Board of Review. Anyone wishing to contest his or her property assessment may do so by directing an appeal to this body.
The taxpayer must give evidence to show that the assessment does not represent 50% of True Cash Value. Types of evidence considered would be a recent sales document of the property, an appraisal, similar homes in the same sales area that sold for less, etc. The Assessor's Office has current sales information available online which indicates assessments and how they are based. When comparing sales, residents need to be especially careful of differences from one home to another in size, age, quality and location. Per state law, the sale price of a property cannot be the sole determining factor of the assessment of that property. Neither the Assessor nor the Board of Review can raise or lower a property assessment based solely on its sale price. Mortgage appraisals also may not show True Cash Value.